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Contributions are not deductible as charitable donations for federal income tax purposes. Georgia law requires political committees to report the name, mailing address, occupation and employer for each individual whose contributions aggregate in excess of $101 in a calendar year. The maximum an individual, corporation or PAC may contribute is $17,100 ($6,600 to be allocated to the Primary, $3,900 to the Primary Run-Off and $6,600 to the General elections).